This bill would prevent data centers from qualifying as businesses eligible for tax incentives under the Opportunity Zone program. The Opportunity Zone program currently allows investors to defer or reduce capital gains taxes when they invest in designated economically distressed areas, but this legislation would explicitly exclude data center facilities from that benefit. The change would apply to any data center investments made after the bill is enacted into law. The bill does not establish new funding or specify a particular timeline beyond the effective date. This measure would primarily affect technology companies and investment firms that develop or operate large-scale data center facilities in opportunity zones.